Transport of untaxed other tobacco products prohibited; exceptions; definition
A. A person may not hold, store or transport untaxed other tobacco products
for sale or distribution in this state in any vehicle pursuant to section
B. This section does not apply to either of the following:
1. A vehicle that is owned, operated or contracted by a person who holds
a valid license issued under section
42-3401 and is transporting untaxed other tobacco products from one to another
of the licensee's places of business listed on its application.
2. A vehicle that is transporting untaxed other tobacco products to a licensed
distributor as part of a lawful sale or in interstate commerce to a person
lawfully operating as a manufacturer, distributor or retailer of other
C. For the purposes of this section, "untaxed other tobacco products"
means other tobacco products on which applicable taxes have not been remitted
pursuant to this chapter.